A number of classes of dwelling are exempt from Council Tax. Some of these classes are for a defined period of time, whereas others are unlimited. Cases granted an exemption receive a 100% discount and as such no charge is payable for the period of the exemption.
All exemptions only apply whilst qualifying conditions are met.
The exempt classes are shown below.
The exempt classes are shown below.
- A - Unoccupied Undergoing Major Repair / Structural Alteration (max 12 months)
- B - Unoccupied Owned By Charities
- C - Unoccupied New / Vacant (Unfurnished)(max 6 Months)
- D - Dwelling Left Empty by Person Detained Elsewhere
- E - Dwelling Left Empty by Person Living in Hospital / Care Home
- F - Unoccupied Deceased (6 Months / No Limit)
- G - Occupation Prohibited by Law
- H - Unoccupied Dwelling held for Minister of Religion
- I - Dwelling Left Empty by Person Needing Personal Care
- J - Dwelling Left Empty by Person Providing Personal Care
- K - Unoccupied Dwelling left by a Student
- L - Unoccupied Dwelling Mortgage in Possession
- M - Halls of Residence
- N - Dwellings Occupied only By Students
- O - Armed Forces Accommodation
- P - Members / Dependants of Visiting Forces
- Q - Dwelling Left Empty by a Bankrupt
- R - Unoccupied Caravan Pitches / Moorings for Boats Dwellings Occupied only by Under 18’s
- T - Unoccupied Annexe to an Occupied Dwelling
- U - Dwellings Occupied only by Severely Mentally Impaired
- V - Dwellings, which are Main Residence of Diplomat
- W - Occupied Annexe
For further information, please download the Council Tax Exemptions document (
PDF Help, size 23kb).
PDF Help, size 23kb).